https://www.taxtmi.com/caselaws?id=162721 Where goods are duly declared at the check-post with the prescribed form, bills and builties, a mere dispute about their description or inferred quality does not by itself show violation of the declaration requirements or an attempt to evade tax. The proper course, if the officer doubts quality or value, is to record the doubt and, where necessary, refer the goods for assessment-based inquiry rather than impose seizure or penalty on that basis alone. Penalty under section 15-A(1)(o) is attracted only when tax evasion is established on the facts stated, and the penalty was held unsustainable. en-us Wed, 14 Jan 2004 00:00:00 +0530 Thu, 13 Mar 2014 12:22:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162721 Where goods are duly declared at the check-post with the prescribed form, bills and builties, a mere dispute about their description or inferred quality does not by itself show violation of the declaration requirements or an attempt to evade tax. The proper course, if the officer doubts quality or value, is to record the doubt and, where necessary, refer the goods for assessment-based inquiry rather than impose seizure or penalty on that basis alone. Penalty under section 15-A(1)(o) is attracted only when tax evasion is established on the facts stated, and the penalty was held unsustainable. Case-Laws VAT and Sales Tax Wed, 14 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162721